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Nyikyaa Miriam Nguavese1 Rufus Ishola Akintoye2  
IMPACT OF BUDGET FORMULATION, EXECUTION,

ABSTRACT

The  support given  to  education  by  the  Nigerian  governments  (both past  and  present) seems relatively  low. All the resources required for education production process seem to be in short supply. Lecture halls, laboratories, students’ hostels, library space, books and journals and office spaces are all seriously inadequate. The study evaluated the impact of Government budgeting, execution and implementation on Nigerian tertiary education. This study measured the impact of   budget figure, cash backing and project implementation on development in tertiary institutions in North central zone, Nigeria. The study adopted an ex-post facto and descriptive research designs. The population of the study comprised Federal Universities, Polytechnics and Colleges of Education in the North Central region of Nigeria. Purposive/judgmental sample technique was used to select three higher institutions and the Federal ministries of education and finance. 65copies of self-design questionnaire were retrieved out of 84 distributed. The secondary data were Budget Figure, project implementation, naira value of new classroom and laboratories, salaries of lecturers, cash backing and research grant obtained from the federal ministry of education between the periods of 2010 to 2014.The findings revealed that Budget figure, cash backing and project implementation have a positive significant impact on value of new classrooms (P=0.000<0.05, P=0.001<0.05, P=0.036<0.05) and an R2 of 0.99. The findings also revealed that Budget figure, cash backing and project implementation have a positive significant impact on value of laboratory equipment (P=0.013<0.05, P=0.002<0.05, P=0.015<0.05) and an R2 of 0.098. Also Budget figure, cash backing and project implementation have a positive significant impact on Research Grant (P=0.020<0.05, P=0.002<0.002<0.05, P=0.016<0.05) and an R2 of 0.98. It  also revealed that Budget figure, cash backing and project implementation have a positive significant impact on the salaries of lecturers on higher degree R2 (P=-.018<0.05, P=0.013<0.05, P=0.001<0.05) and an R2 of 0.98. The study concluded that there is a significant positive impact of government budgeting, formulation and expenditure on the development of tertiary schools in the north central zone of Nigeria. The key recommendation among others is that government must set up a budget monitoring group comprising of all stakeholders to oversee the formulation and expenditure of educational budgetary funds.
Keywords: Budget, cash backing, tertiary schools, project implementation, laboratory equipment, research grants.

I        Introduction

Education  is  widely  accepted  as  a  major  instrument  for  promoting  socio-economic,  political and cultural development. Education is a life-long process that has interpretation in purpose, type and level. It is a means of socializing people into the community, for upholding customs and traditions as well as for the modification or changing of same in conformity with existing ideologies, ideological expansion or reformation (Gore, 2010).  Tertiary education aims at generating national development.  It  should  not  only be to  seek  to develop  the  intellectual  capacities  of individuals  to  understand  and  appreciate  their  environment,  but  should  endeavour  to  equip recipients  with  requisite  physical  and  intellectual skills  fit  for  life  in  the  society.
The underlying rationale for public funding of education is to equip people with the requite knowledge, skills and capacity to enhance the quality of life, argument productivity and capacity to gain knowledge of new techniques for production, so as to be able to participate evocatively in the development process.  Ukeje (2002) explains that public sector funding of education in Nigeria is anchored on the notion that for society to continue in perpetuity, the new generation must be given the appropriate access to knowledge that previous generation have accumulated. Education sector supposed to be given a high  priority  in  budgetary  allocations  because  it  produces  the  skilled  manpower  for  other sectors  of  the  economy. The  role  of  education  as  an  instrument  for  promoting  the  socio-economic,  political  and cultural development of any nation can never be over-emphasized.
Education, as a key component of human capital formation is recognized as very important  in increasing the productive capacity of people. Education, especially  at the  higher  level,  contributes  directly  to  economic growth by making individual workers more productive and  leading  to  the  creation  of  knowledge,  ideas,  and technological  innovation. An investment in education is beneficial to the society, both at micro and macro levels and affects the system both directly and indirectly. Education is basic to development and is also regarded as an instrument through which the society can be transformed.
As  a  salient  factor  in transition  programme,  education  equips  human resources  with  the  needed  knowledge,  skills  and competencies, which would make them functional, and contribute to the all-round development of the nation. It does not only help to supply the essential human capital which is a necessary condition for sustainable economic growth but it is also a key to poverty reduction and a major vehicle for promoting equity, fairness and social justice (Okeke, 2007). The  budget  is  increasingly  recognized  as  the  key  tool  for  economic management  (Scott, 2000).  It is nevertheless also recognized that a country can have a sound budget and financial system and still fail to achieve its intended targets. This suggests that the rules of the game by which the budget is formulated and implemented are equally important and that they do influence outcomes.  This  recognition  has  led  to  a  series  of  budget  reform  systems that have  a broader focus on public expenditure management.
II         Statement of the Problem
The  support given  to  education  by  the  Nigerian  governments  (both past  and  present) seems  relatively  low.  Even many years after independence, it is stunning to know that the adult illiteracy rate is still at seventy four percent (74%) and the gross enrollment rate is as low as 38% (William, 2010). It is worrisome to note that Nigerian tertiary institutions are fast decaying. All the resources required for education production process seem to be in short supply. Lecture halls, laboratories, students’ hostels, library space, books and journals and office spaces are all seriously inadequate. This study was designed to measure the impact of budget formulation and execution in figure, cash backing and project implementation and the development in federal tertiary institutions.

III        Objectives of the study

The main objective of this study was to evaluate the impact of Government budgeting, execution and implementation on Nigerian tertiary education. The specific objectives are to:
1.         examine the effects of budget figure, cash backing and project implementation on Naira value of new classroom;
2.         assess the effect of budget figure, cash backing and project implementation on Naira value of laboratory equipment;
3.         determine the effects of budget figure, cash backing and project implementation on research grant and
4.         evaluate the effects of budget figure, cash backing and project implementation on salaries of lecturers supported by the government on Higher Degrees.
IV        Research Questions
The following are the research questions which this study provided answer to:
i.           To what extent have budget figure, cash backing and project implementation affected the Naira value of New Classroom?
ii.         What are the effects of budget figure, cash backing and project implementation on Naira Value on Laboratory Equipment?
iii.       What relationship exists between budget figure, cash backing and project implementation on Research grants?
iv.       What are the effects of budget figure, cash backing and project implementation on salaries of Lecturers supported by the government on Higher Degrees?
V         literature Review

Education and Economic Growth

According to Ejiogu, Ihugba and Nwosu (2013), education has been regarded as one of the leading determinants of economic growth since the times of prominent classical and neoclassical economist such as Adam Smith, Romer, Lucas and Solow. They emphasized the contribution of education in developing their economic growth theories and models. The main theoretical approaches of modeling the linkages between education and economic performance are the neoclassical growth models of Solow (1957) and the model of Romer (1990). Investment in education leads to the formation of human capital, comparable to physical capital and social capital, and that makes a significant contribution to economic growth Obadan (2010). Education as an investment secures returns in the form of skilled manpower that geared to the needs of development, both for accelerating economic development and for improving the quality of the society Yogish ( 2006).
Apart from the theoretical aspects, numerous empirical studies have focused on the issue of education and economic development. According to Odior (2011), several of the issues in the financing of education in Nigeria are embedded in the virtually endemic problems of fiscal federalism in particular, the so-called vertical and horizontal fiscal imbalances. The first of these deals with the balance between financial responsibilities and financial resources at each level of government: federal (or central), state and local. The second deals with equity across the sub units of each specific level of government such as state or local governments Hinchliffe (2001). Compared to the older political federations such as the United States, Australia and Canada, as well as younger ones such as Brazil and India, in Nigeria the lower tiers of government are funded more through revenue sharing arrangements than through locally collected taxes (Hinchliffe, 1995).

Government Budget

A budget is a financial statement prepared and approved by authorities for a period of time for achieving the stated objectives (Bammeke, 2008 cited in Ndayizeye 2014). Every government or organization requires a budget to carry on its business. Heiling and James (2012) contend that, government budget is a powerful tool which management utilizes to allocate scarce resources towards achievement of objectives planned. Aiyepeku (2009) opined that, government budget is an instrument by which allocation is done financially to the different department. Any successful project for any country, organization, education, hospitals or a group of people is as a result of a well- planned budget. A budget provide a focus for an organization, help in coordinating activities in the organization, it also facilitates control and good planning yield good results.
According to Abagun and Temitope (2012), budget is a document that can be prepared yearly, quarterly, monthly and weekly. It can even be daily or other periods according to the organization set goals. Bammeke (2008) argued that, it is a financial statement prepared and approved by authorities for a period of time for the purpose of achieving stated objectives and also government uses budget to plan, control and evaluate the performance of a government unit for a period.

Budget Process

According to Norton & Elson (2002) requirements for understanding budget process done by the government includes: the use of  the budget process for the  understanding  of accompanying processes of policy and planning, the process of allocation of resources to different institutions and purposes is essentially a political rather than purely technocratic one, the problem of budgeting allocation cannot be abstracted from macroeconomic and revenue issues and efficiency or effectiveness in the use of funds, budgeting on its own is a political tool for determining sectoral allocation between the various ministries, departments and agencies (MDAS). Holistic understanding of public expenditure systems, institutional cultures are important in order to formulate strategies for change and improvement and  lastly  it should never be automatically assumed that allocations translate accurately into spending. In the budgeting process, it is given that what money actually gets, which spent the money, on what items and for what purpose is often determined during the process of budget execution and budget evaluation.

Budget Formulation

Through the budgets, a business wants to know clearly as to what it purposes to do during an accounting period or a part thereof. The technique of budgeting is an important part of management accounting. However, the greatest aid to good management that has ever been devised is the use of budget formulation, where organisations planned and control their budget. It helps managers to cope with the problem of inflation (Yang, 2010; Mc Wolf, 2007).
Budget is formulated to ensure the achievement of organisation’s objectives, to compel planning, to communicate ideas and plans, to coordinate activities (CIMA, 2005). The basic role of the budgets is planning and control, these two can be called dual purposes. Henceforth, budget process can be divided into budgeting planning and budgetary control.

Budget Implementation

According to Oseni (2012), the passage of the final budget, however it is arrived at, is not the end of the budget process, as there remains the implementation and execution of that budget, which may or may not go as planned.  Discrepancies between the approved budget and the executed budget can come in the form of leakages. The discrepancies can also occur because of a lack of capacity to execute, or because of a mid–fiscal year change in priorities. Such shifts, and a continued climate of fiscal uncertainty, can present problems for ministries and politicians and can lead to difficult work circumstances for public agencies and officials and to failure to achieve policy objectives.
So, where do countries fall short in fully executing the budget that was approved? To answer this question, we must look at what should constitute proper budget implementation and where the lapses can occur. Omole (2012) opined that, budget execution is generally comprised of five tasks: assignment of expenditure authority to the appropriate agencies and units, adjustment of work plans to fit the new budget allocations and objectives, scheduling of procurement, monitoring of the new work plan implementation and performance, and monitoring the disbursement of funds.
If these steps are not carefully followed, budget execution can fall short of allocated budgets, and when the failure to fully execute does not occur proportionally across sectors, resource allocation can be significantly affected by execution problems. Akpotu , (2008) is of the opinion that, multiple reasons exist for differences between the budget passed and the one executed, including misjudged allocations, readjustments in budget allocation, revenue shortfalls that lead to the prohibition of the release of approved funds, and the use of funds for other, contingent uses. There are numerous examples of breakdowns in the tight link between approved budgets and executed budgets in developing countries. Even a well-planned budget that is approved by the legislative branch of a country is not necessarily guaranteed proper execution (World Bank, 1998).

Resource Allocation

According to Geri (2002), Government spending is an important component in influencing the growth of any country’s economy. It is obvious that government expenditure must be handled systematically and wisely in order to stimulate the effectiveness of the expenditures, especially in the sub-Saharan African where many countries are operating on deficit budget. Responsibility accountability in utilizing well government expenditure will definitely improve the basic needs of any country’s citizens; it can create many problems in the country at the end.
The Keynesian and the Wagnerian approaches represent two alternative points of view towards the causality between government expenditure and aggregate income. The former approach, views public spending as a behavioral variable, since it is considered as an exogenous policy instrument for aggregate demand management. Wagner’s law is divided into two versions which the first one is emergence of industrialised societies from traditional agricultural societies. The basis of this law rests on the industrial revolution and its ensuing demographic changes. As society moves towards modernization with its attendant urbanization, a steadily greater quantity and diversity of public goods are provided by government. Consequently, the need for government to manage urban planning for infrastructure development also increases steadily (Jones and Wildavsky 2010).
The second version of Wagner’s law draws heavily on the nature of publicly produced goods and services like education, medical care and infrastructure. Hence this law holds that these goods and services are generally income elastic. Thus the demand for these goods and services will rise faster than National Income. As the nation’s income increases, society desires more resources to be used in the provision of public goods relative to private goods. Bammeke (2008) concluded that most public goods can be considered as luxuries and total government expenditure will be income elastic, also, economic development is deemed to breed market failure Ebong (2007). Hence the budget is employed as a tool of resource allocation in order to meet the needs of the citizenry. Resources are therefore allocated to the educational sector in order to meet the demands for the sector and to consequently provide more efficient services.
Resource Wastage in the Nigerian Public School System
Various  studies  have  established  that  even  with  shortages  in  the  provision  of  educational  resources,  the  education system in Nigeria records enormous resource wastage, especially in the areas of human resources and technical science education  equipment.  Most  of  these  wastages  occur as  a  result  of  over-utilization  while  others  can  be  attributed to under-utilization.
Asuka and Paulley (2008) examined the teaching of vocational, prevocational, introductory technology, science, and technical subjects in the 6-3-3-4 system of education in Nigeria’s Cross River State. Their study focused on the availability of workshop equipment and manpower. Fifty three teachers were randomly sampled as respondents to a twenty-item questionnaire. The results of their data analysis revealed a minimum teacher-pupil ratio of 1:262 and a maximum  of  1:772  (in  cases  where  every  student  in  the  school  was  offered  science  and  technology  subjects).  The study also showed that in 33.3% of the cases, workshop equipment was either unavailable or grossly inadequate, while 2.56% had equipment that was not installed. The study identified the causes of these inadequacies as poor funding; manpower  shortage  and  wastage  from  over-utilization;  and  facility  wastage  from  over-utilization  due  to resource inadequacies. They concluded that poor workshop equipment and the inadequacy of allied facilities constitute major constraints in the teaching of science and technology based-subjects in Nigerian schools.

VI        Identification of Variables and Indicators

Dependent variable – Development in the tertiary institutions
Independent variable – Budget Formulation and budget implementation
Indicators of Tertiary Education Enhancement
University Education Enhancement
             Polytechnic Education Enhancement
Indicators of Budget Formulation and Budget Implementation
Budget Formulation
            Budget Implementation
VII      Research Hypotheses
The following hypotheses formulated in their null form were empirically tested:
Ho1:    There is no significant impact of budget figure, cash backing and project implementation     on the Naira value of new classrooms in Nigerian Tertiary institutions.
Ho2:    Budget figure, cash backing and project implementation have no significant relationship with naira value of laboratory equipment in Nigerian Tertiary institutions.
Ho3:    There is no significant impact of budget figure, cash backing and project implementation on research grant in Nigerian Tertiary institutions.
Ho4:      Budget figure, cash backing and project implementation have no significant relationship with salaries of lecturers on Higher Degrees in Nigerian Tertiary institutions.

VIII     Research Method and Data Collection

The study made use of both primary and secondary data. The secondary data were collected from the budget monitoring unit of the federal ministry of education and the ministry of finance which have the details of the allocation from the federal government and the disbursement to tertiary institutions. The primary data was collected with the aid of the questionnaire. The questionnaire is of the modified likert scale form and divided into three sections. Section A was designed to elicit information on the demographic characteristics of respondents. Section B was designed to test the impact of budget formulation in university and polytechnic education while Section C was designed to test the impact of budget execution in university and polytechnic education.
For the purpose of this study, the sample frame consists of Federal University, Lafia; Federal Polytechnic Nasarawa; and University of Agriculture Makurdi. The sample frame was chosen using convenience as a criterion because of insecurity in other states of the North Central. Chosen purposively, the Internal control unit, Physical Planning Unit and the Budget unit of  the Bursary departments of each of these institutions were used for gathering data because they are involved at one stage or the other in receiving allocation, approving expenditure and disbursing funds where needed. They also monitor, assess and ascertain the execution of the project. Also the Budget unit of the federal ministry of education and Federal Ministry of Finance were sampled because they are in charge of collecting the allocation from the federal government and the subsequent disbursement to various tertiary institutions. Hence, a total of 84 (Eighty four) respondents formed the sample size for the study.
Thus a total sample of eighty four respondents made up of the staff of internal control, physical planning and budget unit of the three tertiary institutions and the staff in the Budget unit of each of the Federal ministry of education and Federal ministry of finance was used for the purpose of this study.

IX        Data Analysis

 The statistical tools used are multiple regressions and linear regression. Linear regression analysis was used to determine the effect of each of Budget formulation and Budget execution on tertiary education. The multiple regression analysis was used to determine the extent to which each of independent variables contributes to the dependent variable. R2was then employed to know the degree to which the independent variables combined explains the effect on tertiary education. The Statistical Package for Social Sciences (SPSS) was used to analyse the retrieved questionnaires.
1          Hypothesis Testing and Analysis of Research Question
base on Secondary data
In order to answer the research questions and achieve the objective of the study. The level of significant was set at P=0.05 for all statistical procedures.
In testing these hypothesis, the multiple Regression statistics was applied with a cut off of p=0.05 for all statistics. The decision rule applied is that if the p-value computed is less than 0.05(P<0.05) then the null hypotheses will be rejected in favour of the alternative hypothesis otherwise we fail to reject the null hypothesis.
The R2measured the goodness of fit of the regression model and showed the explanatory power of the model. In the analytical summary on table 4.7a, the coefficients of determination R2= 0.998. This implies that about 99.8% of the total variations in Naira value of new classrooms are explained by budget figure. The result reveals that any increase in budget figure will bring about an increase in naira value of new class room to about 99.8%. While the remaining 0.2% could however be attributed to the stochastic variable µ (error term) which includes other variables not explained in the model.
Based on the stepwise analysis, enter selection methods was used. From Table 4.7a &c the block of variables with stepwise selection for the regression model was significant at 5% (0.05) confidence level F -1,3 = 1850, R = 1.00, R2 = 0.998, p= 0.000< 0.05. The P value for the model summary for the enter method was 0.036<0.05. But for the stepwise model summary it was p= 0.298 since the significance values in the output are based on fitting a single model. Therefore, the significance values are generally invalid when a stepwise is used.  However,  the stepwise analysis showed that budget figure alone has the predictor contributed to the value of new classroom as can be deduced from the regression weight of p<0.000, b= 0.026, t= 43.018, f= 1850.
Based on the ANOVA Table of 4.7b, prob. (F – stat), it is obvious that the simultaneous influence of the independent variables is significant (prob. F – stat. = 0.036< 0.05), (prob. F – stat. = 0.001 < 0.05), (prob. F – stat. = 0.000 < 0.05)
The result shows that budget formulation and execution have a significant positive relationship with the naira value on new classrooms. Therefore H01 is rejected, the research question 1 answered and objective 1 is achieved.
The R2measured the goodness of fit of the regression model and showed the explanatory power of the model. In the analytical summary on Table 4.8a, the coefficients of determination R2= 0.974. This implies that about 97.4% of the total variations in Naira value of laboratory equipment are explained by cash backing. This reveals that any increase in cash backing will bring about an increase in naira value of laboratory equipment to about 97.4%. While the remaining 0.26% could however be attributed to the stochastic variable µ (error term) which includes other variables not explained in the model.
Based on the stepwise analysis, enter selection methods was used. Enter method is used for comparison. From Table 4:8a & c the block of variables with stepwise selection for the regression model was significant at 5% (0.05) confidence level (i.e.:  F (1. 3) =, R = 1.00, R2 = 0.974, P = 0.002< 0.05). The P and F value for the model summary was 0.335 and 1.584. Since the significance values in the output are based on fitting a single model; therefore the significance values are generally invalid when a stepwise is used.  However, the stepwise analysis showed that Cash backing alone as the predictor contributed to the Naira value of Laboratory Equipment. Cash backing in table 4.8c has a regression weight of p<0.002, b= 0.014, t= 10.607, f= 112.3.
Based on the ANOVA Table of 4.8b, prob. (F – stat), it is obvious that the simultaneous influence of the independent variables is significant (prob. F – stat. = 0.013 < 0.05), (prob. F – stat. = 0.015< 0.05), (prob. F – stat. = 0.002< 0.05).  The result shows that budget formulation and execution have a significant positive relationship with the naira value of laboratory equipment. Therefore H01 is rejected, the research question 2 answered and objective 2 is achieved.
The R2measured the goodness of fit of the regression model and showed the explanatory power of the model. In the model summary on table 4.9a, the coefficients of determination R2= 0.974. This implies that about 97.4% of the total variation in Research grant is explained by Cash Backing. The result reveals that any increase in Cash backing will bring about an increase in research grant to about 97.4%. While the remaining 2.6% could however be attributed to the stochastic variable µ (error term) which includes other variables not explained in the model.
Based on stepwise analysis, the enter selection method was used. Enter method is used for cross checking but the work is fully based on stepwise method. From table 4.9a - c the block for cash backing variable was analysed with stepwise selection method for the regression model was significant at 5% (0.05) confidence level (i.e.:  F (1. 3) = 111.04, R = 1.00, R2 = 0.974, P = 0.020< 0.05). Furthermore, the P and F value for the enter model summary was 0.160, 0.386 and 20.551 respectively.  Since the significance values in the output are based on fitting a single model; therefore the significance values are generally invalid when a stepwise is used.  However, the stepwise analysis showed that Cash backing alone has the predictor contributed to research grant. Cash backing in table 4.9chas a regression weight of p<0.020, b= 0.013, t= 10.536, f= 111.04.
Based on the ANOVA Table of 4.9b, prob. (F – stat), it is obvious that the simultaneous influence of the independent variables is significant (prob. F – stat. = 0.020 < 0.05), (prob. F – stat. = 0.016 < 0.05), (prob. F – stat. = 0.020< 0.05)
The result shows that budget formulation and execution have a significant positive relationship on research grants in Nigerian tertiary institutions. Therefore H01 is rejected, the research question 3 answered and objective 3 is achieved.
The R2measured the goodness of fit of the regression model and showed the explanatory power of the model. In the model summary on table 4.10a, the coefficients of determination R2= 0.981. This implies that about 98.1% of the total variation in Salaries of Lecturers on higher degree is explained by Project implementation. The result reveals that any increase in project implementation will bring about an increase in research grant to about 98.1%. While the remaining 1.9% could however be attributed to the stochastic variable µ (error term) which includes other variables not explained in the model.
The analyses used are stepwise and enter selection methods. Enter method is used for cross checking. From table 4.10a – 4.10c the block of variables with stepwise selection for the regression model was significant at 5% (0.05) confidence level (i.e.:  F - 1, 3 = 151.404, R = 0.990, R2 = 0.981, P = 0.001< 0.05). The P and F value for the joint model summary was 0.170 and 18.226. This resulted in a value that could not fit a single model; however, the significance values are generally invalid when a stepwise method is used.  Consequently it can be observed that the stepwise analysis showed that Project implementation alone has the predictor contributed to the Salaries of Lecturers. Projected implementation had a regression weight of p<0.001, b= 0.047, t= 12.305, f= 151.404.
Based on the ANOVA table of 4.10b, prob. (F – stat), it is obvious that the simultaneous influence of the independent variables is significant (prob. F – stat. = 0.013 < 0.05), (prob. F – stat. = 0.018 < 0.05), (prob. F – stat. = 0.001 < 0.05).  The result shows that budget formulation and execution have a significant positive relationship on salaries of lecturers on higher degree in Nigerian tertiary institutions. Therefore H01 is rejected, the research question 4 answered and objective 4 is achieved.
2          Descriptive Statistics of the Primary Data Variables
From table above, the maximum scale at which budget formulation was measured was 78 and budget execution was measured was 90. The scale of 78 and 90 was derived by aggregating all the questions under budget formulation and budget execution on the questionnaire. The questions (all) were coded SA= 6, A= 5, PA = 4, PD = 3, D = 2, SD = 1. Consequently when the level of the variables was analyzed it revealed that the level of Budget formulation was 55.3 with a standard deviation of 8.2; while the level of budget execution was 53.86 with a standard deviation of 12.2.  The mean score of 55.3 translates to 70.9% and the mean score of 53.9 translates to 58.9%.
The deduction from this analysis was that the level of input from the tertiary institutions in the budget formulation process was high but the level of this input being translated is average.
Figure Level of Budget Formulation
Figure Level of Budget Execution
Empirical analysis of primary data
The test of hypothesis in this section (primary data) is intended to corroborate the result of the secondary data. To achieve this, the hypothesis is tested on the general objective of the study which is to determine the effect of government budgeting and expenditure in the selected tertiary schools in North central zone, Nigeria.
To predict the effect of government budgeting and expenditure in the selected tertiary schools in North central zone, Nigeria a Pearson regression analysis was carried out on the model below to see if there was any relationship between the variables or parameters.
Model 1
BUE = b0 + b1BUF+Ut
Data Interpretation
From Table 4.13c, b0 intercept when regression line crosses Y axis (Constant) is 41.878 when X = 0. Hence, the following equation result was obtained:
BUE = 41.878 + 0.217BUF.  The estimated unstandardized coefficient model shows that, the estimates of model parameters in their natural units is consistent with prior expectations for b1.  The coefficients (parameter estimate) of b1 (0.217), the regression weight for the model is predicted, holding other variable constant. There was no relationship (b= 0.217, β = 0.145 P = 0.286>0.05) between Budget formulation and budget execution implying that government budget and expenditures had no significant impact on the selected tertiary schools.
Because there was no significant relationship the model is not suitable for further analysis. Thus base on the hypothesis put forward we fail to reject (accept) the Null hypothesis following statistical test of significance that government budgeting and expenditure have no significant effect on the selected tertiary schools in North central zone, Nigeria.

Discussion of Findings

The regression analysis in Table 4.7c using the stepwise analysis shows that although budget formulation with budget figure, cash backing and project implementation acting as proxies had a joint significant effect on budget execution going by enter method, only budget figure drives the relationship significantly. The result of the stepwise multiple regression analysis test showed that budget figure impacted on the value of new classroom but cash backing and Project implementation did not have any significant effect on the value of new classroom (F- 1,3 = , R = 1.00, R2 = 0.998, p= 0.000< 0.05).
Similarly, the stepwise regression method indicated in Table 4.8c showed that only cash backing impacted (f – 1, 3 =, R = 1.00, R2 = 0.974, P = 0.002< 0.05) the laboratory equipment positively.    The study as indicated by Table 4.9c showed that there is no impact of Budget Figure and Project implementation on research grant. But the result of the stepwise multiple regression analysis test showed that there was a significant positive relationship between Cash backing and research grant (F -1, 3 = 111.04, R = 1.00, R2 = 0.974, P = 0.002< 0.05). The result of the stepwise multiple regression analysis test in Table 4.10c showed that there was only a significant positive relationship (F - 1, 3 = 151.404, R = 0.990, R2 = 0.981, P = 0.001< 0.05) between project implementation and Salaries of lecturers. In addition, Budget Figure and Cash backing did not have any significant impact on the salaries of lecturers whether jointly or individually. The outcomes of the primary data analysis sync with the outcome of the secondary data analysis on stepwise analysis. Both data showed that budget formulation did not translate to budget execution. Budget execution tasks or steps if not carefully followed can fall short of allocated budgets, and when the failure to fully execute does not occur proportionally across sectors.  Resource allocation significantly affects executions which may lead to fewer new classrooms, fewer laboratory equipment, delay or poor lecturer salaries and few research grants.

X         Conclusion and Recommendations

Conclusion

Based on the findings from the analysis, this study concludes that there is no significant joint contribution of government budgeting formulation and expenditure on the development of tertiary schools in the North-central zone of Nigeria. The only impact government budgeting processes had on classrooms infrastructures, laboratory equipment, research grant and salaries of lecturers on higher degrees were on the disjointed yearly and intermittent effect of cash backing, budget figure and   project implementation. Similarly apart from the monetary disclosure of poor funding, the staff of tertiary schools and the public are aware of the dilapidating classrooms, outdated laboratory equipment, poor research facilities and inadequate salaries despite the huge, impressive and well-articulated budget design at each financial year. Although data shows large sums of budget figure, cash backing and expenditures yet the schools wear marks of negligence and signs of abandonment. Budget for tertiary schools is still what it is known for in the entire country “nothing but addition of figures only to be read to the ears of the public” (William, 2010).

Recommendations

Based on the findings, the following recommendations are hereby made:
Government need to set up a budget monitoring group comprising of all stakeholders in the ministry, schools and members of the public. This group will ensure that budget processes that have a noticeable effect on classrooms and laboratories, salaries of lecturers and research grant are built upon while areas that have little or no effect are revised, terminated or improved.
The Program Assessment Rating Tool  (P.A.R.T.)  should be adopted as a core instrument to measure and assess  the  effectiveness  of  federal  review  programs, purpose,  design,  strategic  planning,  program management,  and  program  results  and  accountability.
When it comes to budgetary trade- offs, a situation where policy makers are faced with a number of decisions that requires them selecting out of scale of preference, salaries of lecturers on higher degrees, classrooms and laboratory equipment should be given higher preferences.
Findings from primary data revealed that amount allocated to education is not enough to cater for infrastructure, research grants and salaries of lecturers in higher degrees Therefore, the researcher recommends that, government should look into the funding of higher education and if possible, consider other means of generating funds apart from  the budget allocations.
Secondary data reveals that, there is a lot of money allocated on training of staff to higher degree. But primary data disagree that in most cases, staff are sent to school on training without cash backing. The research recommends that, budget monitoring committee be set to monitor budget performance and staff be release to go to school with cash backing to support them.

XI        Benefits of the Study

The study is of great value to the university, polytechnic and colleges of education authorities in knowing how the budget given to the institutions is being formulated and how execution is done. Through that they can improve on the institution they are supervising. It could also help them in controlling employment and planning for the future. The study is also of great importance to the Government in helping her to know if there is need to increase or reduce the budget given. It also showed clearly whether the budget is being utilised in the designated areas which is also a useful way in controlling embezzlement. It also revealed the conditions of the tertiary institutions to the government in terms of teachers training, student learning conditions and infrastructures.
The results of this research could be very useful to researchers who are very much interested in delving into the Impact of Budget Formulation and Budget Execution on Tertiary Education in Nigeria. Finally, the result of this study could be of great contribution to the additional body of knowledge in the literature and other countries especially in Sub-Saharan Africa.
The study have pointed out some of the differences between budget passed and budget executed and shows the effect of breakdowns in the link between approved budgets and executed budget. This information can provide resource to the Budget monitoring units, internal control units, physical planning units and audit units of the tertiary institutions and other government parastatals, Ministries, Departments and Agencies on how readjustments in budget allocation, revenue shortfalls, prohibition of the release of approved funds, and the use of funds for other, contingent uses can impact on physical and human infrastructures.

REFERENCES

Abagun, S. and Temitope, O. F. (2012). The efficacy of budget as a control measure in developing economics: A study from Nigeria. Asian Social Sciences, 8(1), 7-10.
Aiyepeku, T. F. (2009). 6-3-3-4 system of education in Nigeria. Lagos-Nigeria: NPS Educational Publishing
Akpotu, N. E. (2008). An assessment of classroom adequacy in Delta state. African Journal of Educational Research and Development (AJERD), 2(1), 115-122.
Akubue, A. U.  (2001).Classroom organization and management: A 5-point strategy. Ibadan, Nigeria:  Wisdom Publishers.
Anders, D. and Bård, K. (2010). Exploring the relative and combined influence of mastery-approach goals and work intrinsic motivation on employee turnover intention. Personnel Review, 39(5), 622 – 638.
Asuka, T. T.and Paulley, F. G. (2008). Universal Basic Education (UBE) programme and the revitalization of MDGs in Bayelsa state of Nigeria. African Journal of Education and Development Studies, 5(1), 1-21.
Bammeke, S. A. (2008). Public sector accounting and finance for decision making. Lagos, Nigeria: Sapes Associated limit.
Ebong, J. M. (2007).  Time  management  techniques  for the  avoidance  of  time  wasters  in  education.  Journal of Education in Developing Areas, X(1), 13-19.
Ejiogu, U., Ihugba, O. A. and Nwosu, C. (2013). Causal relationship between Nigerian government budget allocation to the education sector and economic growth. Journal of Education Research, 1(8): 54 - 64.
Geri, L. R. (2002). Federal user fees and entrepreneurial budgeting. Journal of Public Budgeting, Accounting and Financial Management, 9, 127–142.
Gore, Al. (2010). From red tape to results: Creating a government that works better and costs less. A report of the National Performance Review. Washington, DC: U.S. Government Printing Office.
Heiling, J. and James, L. C. (2012). Servant master? On the evolving relationship between accounting and budgeting in the public sector.Yearbook of Swiss Administrative Sciences, 23-28.
Hinchliffe, K. (1995). International experiences in financing education in federal countries. New Delhi: NIEPA.
Hinchliffe, K. (2001). Public expenditures on education in Nigeria: Issues, estimates and some implications. An Africa Region Human Development Working Paper Series.
Jones, L. R. and Wildavsky, A. (2010). A man and scholar for all seasons. Public Administration Review,55, 3 - 16.
Kis, v. (2005). Quality assurance in tertiary Education: current practices in OECD countries and a literature review on potential effect.
Ndayizeye, G. (2014). Government budgeting and its impact on education in the Republic of Burundi. Babcock Nigeria (unpublished)
Norton, A.and Elson, D. (2002). What is behind the budget? Politics, rights and accountability in the budget process. London (U.K): Overseas Development Institute.
Obadan, M. I. (2010). A review of the 2009 Federal Capital budget implementation experience: issues and way forward. Retrieved from http://www.budgetoffice.gov.ng/Budget_implementation.
Odior, E. S. O. (2011). Government spending on education, economic growth and long waves in a CGE micro-simulation analysis: The case of Nigeria. British Journal Economics, Finance and Management Science, 1(2), 74 - 87.
Omole, B. (2012, November 13).VCs can’t succeed solely on government funding for Universities. Business day Newspaper, p. 44
Oseni, M. (2012). Adequacy of budgetary allocation to educational institutions in Nigeria. Pakistan Journal of Business and Economic Review.
Romer, P. M. (1990). Endogenous technological change. Journal of Political Economy, 98(5), S71-S102.
Solow, R. M. (1957). Technical change and the aggregate production function. Review of Economics and Statistics, 39(3), 312-320.
Ukeje, B. O. (2002). Educational administration. Enugu: Fourth Dimension Publishers Ltd.
William, M. (2010). The American heritage dictionary of English language (New College ed.). Hopewell, New Jersey: Houghton Mifflin.
Wolf, P. (2007). Why must we reinvent the federal government? Putting historical developmental claims to the test. Journal of Public Administration Research and Theory, 353–388.
World Bank (1998). Knowledge for development: World development report, 1998/1999. Washington D. C: World Bank.
Yang, Q. (2010). The impact of the budgeting process on performance in small and medium- sized firms in China. Enschede (China): Partners Impskamp
Yogish, S. N. (2006). Education and Economic Development. Indian Journal of Social Development, 6(2), 255-270.
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The counterfeit currency menace is growing by leaps and bound in India due to the poor vigilance and prompt and coordinated against the fake currency printers and mafia operating in this field. In 2011, the rupee appeared to have emerged as the counterfeiter's currency of choice internationally.The fact was recently revealed in the report compiled by the Financial Intelligence Unit of the Union Finance Ministry which estimated around 400 per cent increase in counterfeit transactions in India's financial market.
Counterfeit Currency Menace

The cross border fake currency dealers are the real threat as they given safe sanctuary there and the government feels what harms it does. But they should know that the same fake currency dealers and printers are printing fake currency for the country which gives them save heaven.
The intelligence bureau and the law enforcement agencies should come forward with measures which not only detects the fake currencies but also strong and fool proof measures to teach them a lesson.
There should be conscious effort to uproot the fake currency infrastructure existing in the neighbouring counties through diplomatic dialogues and collaboration in tackling the menace of fake currency.
Some of the others measures can be improving the quality of paper used in currency printing and new techniques of recording the transactions at the financial institution like banks. The recording will help in tracking down all the link associated with it. It is vital to reach to the sources but the intermediate links must be snapped whenever possible.
 
 
Shashikant Nishant Sharma
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S K Mashudur Rahman[1] & Dr Shankar Chatterjee[2]
Level of Income of Dalit communities in Bangladesh with focus in India

ABSTRACT

  In this article income and other issues leading to quality of life of Dalits in south West of Bangladesh based on study carried out among Hindu and Muslim Dalits are presented.  To get an idea about the income and other factors of Dalit in India analysis has been made based on Secondary sources.  So the study is based on both field study carried out among Dalits of South-West Bangladesh and Dalits of India (secondary sources).  The study reveals income level of both Hindu and Muslim Dalits in Bangladesh and in India are not substantially higher than other castes.
   Key words: Bangladesh, Dalits, Income and India

Introduction:

    Based on nine Dalit communities (both Hindu and Muslim) inhibited in the Southwestern region of Bangladesh, a study was carried out to get an idea about their social and economic condition. These Dalits are Rishi, Nanoshudra, Jele, Paundra-kashtria, Kaiputra, Behara, Bajandar, Nikari and Hazam. These communities are categorized into two viz., Hindu and Muslim Dalits. The first five or Hindu Dalit communities are identified as the lower caste of Hindu religion and their social position or even their working activity is fixed by birth. To get an idea about their economic condition such as income, assets etc., and the study was conducted in 2014 findings of which are presented below. Further, income and related issues pertaining to India have been incorporated here.

Methodology:

The study was conducted by designing schedule and thus primary data were collected from the sample of 215 households of nine Dalit communities of South-west Bangladesh. Two-stage sampling selection procedures were used in this survey. At the initial stage of the study randomly 22 villages of 15 Unions were selected and in the second stage, altogether 215 households covering 1074 persons were contacted randomly among the selected villages and all were Dalits. As mentioned already study was carried out in 2014.
      The study reveals educationally all of them were at low level as around 40 percent were illiterate and around 75 percent were in the category of illiterate and primary pass.
   Since agricultural lands are inelastic so rural industry is the alternative source of livelihood for the rural households. Time immemorial, rural industries significantly have been contributing to the development of rural economy by providing some employment to the rural people. These industries were not only providing employment to the landless laborers and rural artisans but also generating part-time employment and additional income to the small and marginal farmers for meeting their household needs fully and also make sufficient investment in agriculture and also contributing an important segment to the Indian economy. The rural industries are classified into eight sectors, which are as follows – a) Khadi; b) Handlooms; c) Sericulture; d) Handicrafts; e) Coir; f) Village Industries; g) Small-scale industries and h) Power-looms (Sury.MM-2003). The traditional occupations of Dalit people are depicted in table-1.
From the above table, it is observed that out of 215 households, 58.60 percent ekes out their livelihood on handicraft especially cane/bamboo work and mat making, 21.40 percent depends on fog fostering and 70 percent of Hazam families were involved in castration although is a very important aspect of Muslim people but this profession is not considered as good occupation.  De-skinning is another work which is not considered a good one from the perspective of larger society. The other indigenous families involved in the activities were of catching fish (23.26%), agriculture (17.67%), bearer (9.30%), lime selling (6.98%), handloom (2.79%) and shoe shining (8.37%). It is clear that most of the occupation is very much important for larger society, but in reality many persons do not feel at their level in the society.
With regard to sources of income, table-2 presents a detail picture.Although the points are clear in table-2, however it is found that  main source of earning for majority of the people is earning as  agricultural wage labourer    (56.28 %) and  26.05 percent ekes out their livelihood on non-agricultural labourer, indicating little more than 70 percent households’ income was working as labourer. The other households lead their life by agriculture (17.21%), agro-business (11.16%), non-agricultural business (10.23%), begging (0.93%). only 15.81 percent household depends on traditional activity to run their family affair.
As most of their activity was earning as day labourer so monthly household income was very low as may be seen from the table-3. From the table, it evinces that 35.36 percent household’s income was below Taka 1000, 48.37 percent households’ monthly  earning was in between 1001 to 2001 Taka and the rest household’s incomes were 2001 Taka and above. In Bangladesh such income is considered as low income. Table-4 gives an idea about the household assets.

From the above table, it is evident that all the households had some assets such as cow, goat, pig, van, cycle, sallow machine, net, boat, TV, radio, mike-set etc.

Issues related to Dalits in India:

At outset Dalit meaning should be clear in the context of India. To get an idea about Dalit in India, a published report under the title of “Strategies Towards Combating Dalit Marginalisation”    published by the National Institute of Rural Development and Panchayati Raj (NIRD&PR), Hyderabad (2014) may be quoted. This published report is the proceedings of a National Symposium held in 11-12 July 2014.
“The word "Dalit" is used to identify roughly about 250 million people in India who are found at the bottom of the social structure called the "Caste System", under which they were treated as "untouchables". The word "Dalit" is a recent coinage and came into existence from 1970s onwards when the "Dalit Panthers", a revolutionary group invented this world to identify themselves with dignity as opposed to derogative word which were traditionally used to identify them such as untouchables, outcastes, un-approachable and unseeables, etc.”
 Dalits are predominately engaged in agriculture, mostly as labourers and are also increasingly into construction and other unskilled jobs. Traditionally they were made to perform what are known as demeaning work and jobs such as cleaning of drains and gutters, disposal of dead carcass, cremation o dead bodies, cleaning of toilets and sweeping the streets.
  Large majority of the Dalit families do not possess land, even the land that some families possess are tiny plots and often the State assigned land in their possession is of marginal quality (NIRD&PR, 2014)
    By referring the Times of India, it may be mentioned that “A comparison of average monthly expenditure of households belonging to Dalit communities with upper caste households showed that in rural areas there was a gap of about 38% in 1999-2000 which changed only marginally to 37% in 2011-12. In urban areas, upper caste households reported incomes that were 65% more than Dalit households in 1999-2000. This gap reduced to a still shocking 60% in 2011-12”. So it is evident that income of Dalits in India was less than the income of upper caste.

Conclusion

  It is evident from the discussion that in Bangladesh both Hindu and Muslim Dalits were earning very low income but all had some sort of assets. So the Government of Bangladesh should focus on them to improve their economic condition. It is suggested that self-help groups among the women of Dalits may be promoted. Like India, MGNREGS work may be initiated for Dalit communities in Bangladesh which will not only create employment for the poor households but also generate sustainable assets as around 70 percent Dalit households in Bangladesh were eking out their livelihoods as labourer either agricultural or non-agricultural. Further their assets were also at low level. If level of income cannot be scaled up quality of life of poor households will not improve.

 References

  1. MM (2003): ‘India: A Decade of Economic Reforms 1991-2001’ Published by New Century Publications, New Delhi.

  1. National Institute of Rural Development and Panchayati Raj (NIRD&PR), “Strategies Towards Combating Dalit Marginalisation”, NIRD&PR, Hyderabad (2014).
  2. Subodh Varma, “Economic gap between upper castes and dalits persists”,  The Times of India Apr 14, 2015,
[1] Joint Director, Bangladesh Academy for Rural Development (BARD), Comilla, Bangladesh. Email <mashudur.rahmanbard@gmail.com>
[2]   Professor & Head (CPME), NIRD&PR, Hyderabad, India. Email: <shankarjagu@gmail.com>
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Animal’s Right
In this age when there are always talks for Human Rights, there is rarely any talk for Animals Right. In India some Non-Government Organizations are working in this direction. Our concerns regarding animals right can’t be like setting out all out pet animals on road but it will entails humane treatment to the pet animals. Complete ban on the poaching of animals and significant reduction in killing of wild life.
 
To ensure demand responsive service and best responsive care to is needed in each town. There should be help center for animals where people can complain of such ill treatment meted upon the pet animals.
 
Live a life carefree and ensure the best Medicare to your pet at your home. Make an earlier appointment with our animal experts to ensure the best medical services to your pets.
 
Care for the pet that care you more than your wards in this age of commercialization and fast living. Your wards may leave you alone but you pet will not let you be alone anywhere.
 
But the real test of a good society is how well the members of the society deals with not only his fellow citizens but also with the pets and animals living around us.
 
We believe in ensuring the best preventive medi-care measures for all pet and stray animals than treating after the illness. Your pets are your real assets in this world of tension and society where people have no or very little time to talk and walk with you during refreshing morning and enjoyable evening. Care for them and ensure the animal’s rights to them.
 
Join our campaign for ensuring animals right in each and every corner of the world. All living lives must be treated with care and responsibility.
 
Shashikant Nishant Sharma
 
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It's Pakistan Day. A national holiday in Pakistan. It was on March 23rd 1940,Muslim League passed the Lahore Resolution demanding a separate country for them. In this context it will be worth reading the following part from Freedom at Midnight.....👇👇👇👇
The Butterfly effect !!

" Sometimes a very small and insignificant event can lead to a huge effect later on.

It’s called Butterfly Effect.

It can also lead to the creation of a new country,
the displacement of twelve million people,
the loss of around two million lives and
permanent animosity among people who used to share their bread and ancestry at one point of time.

If we study the life of Muhammed Ali Jinnah, the founder of Pakistan, we will find three incidents which led to the butterfly effect, resulting into one of the most significant and bloodiest midnights in the world history.

To know these three small events, we will have to start with Jinnah’s grandfather, Premjibhai Meghji Thakkar, who was a prosperous Hindu merchant from Kathiawar, Gujarat. He had made his fortune in the fish business, but he was ostracized from his vegetarian Lohana caste because of their strong religious beliefs. When he discontinued his fish business and tried to come back to his caste, he was not allowed to do so because of the huge egos of the self-proclaimed protectors of Hindu religion.  Resultantly, his son, Punjalal Thakkar (the father of Jinnah), was so angry with the humiliation that he changed his and his four sons’ religion, and converted to Islam.

This was not the first incident when a Hindu had tried to come back to his religion and he was not allowed to do so by the priest class. When Islamic invasion began in India in 12th century, many Hindus had lost their religion because of petty rules like drinking the water poured by a Muslim in their ponds, being forcibly converted to Islam or going to places outside India. When they tried to reconvert to Hinduism, the stubborn priests blocked their path and branded them as permanent dharmabhrashta. This led to animosity in them for Hindus, and they converted to Islam and taught a lesson to those priests by killing them mercilessly. Today, a lot of Indian Muslims don’t want to accept their Hindu ancestry, and the humiliation their ancestors felt centuries ago could be the reason behind it.

That’s the first butterfly effect. If Jinnah’s grandfather were allowed to come back to his caste and religion, Jinnah would have remained a Hindu, and he won’t have used his genius in creating a new country for Muslims.

In 1929, Jinnah’s wife, Rattanbai Petit, died due to a digestive disorder. He was so devastated at her death that he moved to London. He led a very private life, lived in a large house, played billiards and attended theatre. But things took a drastic turn when he heard a comment made by his arch-rival, Jawahar Lal Nehru. In a private dinner party, Nehru had remarked that Jinnah was ‘finished’. It made Jinnah so furious that he packed up and headed back to India with the intent to ‘show Nehru’. He fired up the Muslim League, and transformed it from a scattered band of eccentrics to the second most powerful political party of India.

That’s the second butterfly effect. If Nehu hadn’t made that remark, Jinnah would have stayed in London, Muslim League won’t have become so powerful and India might have stayed united.

Just one year before the partition and independence of India, Jinnah’s doctor, Dr. J. A. L. Patel, discovered something in the X-ray report of Jinnah which could have destroyed the gigantic efforts to create Pakistan. Dr. Patel discovered two dark circles in the report which could have upset the Indian political equation and would have almost changed the course of history. Jinnah was suffering from Tuberculosis which left him only two or three years to live at most. He pushed Mountbatten for a speedy freedom and partition of India to make sure he made the mark in history before he died. The secret of Jinnah’s disease and imminent death stayed between him and his doctor, ensuring the bloody historical event.

That’s the third butterfly effect. That grey film had the secret to block the partition, and it was stopped from coming out by a Hindu doctor who thought his professional ethics was more important than the lives of millions. Had this report become public knowledge, Gandhi and Mountbatten might have delayed the independence of India to let the gentleman die and avoid the partition.

In the movie, Gladiator, the main character, Maximus says, “What we do in life echoes in eternity.” We have no idea what eternal effect can come from something insignificant we are doing today. Jinnah’s grandfather would have never thought that his decision to go into fish business would have impacted the lives of millions one century later.

SOURCE: Freedom at Midnight (Dominique Lapierre and Larry Collins);

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 Arslan Rasul1* & M. Iqbal Zafar2
 1Department of Rural Sociology, Faculty of Social Sciences, University of Agriculture, Faisalabad-38040, Pakistan.
2Faculty of Social Sciences, University of Agriculture, Faisalabad-38040, Pakistan.
Nutrition Status of Preschool Children


Abstract
Food insecurity especially in low income is high and as well malnourished food made diet useless for heath.  . The time in  which children need balanced diet including micronutrients ( vitamin, minerals) and macronutrients  (protein, fiber, fates, carbohydrate) for  proper growth, the parents enable to satisfy children nutrition need due to low income. The purpose of the study is to assess the nutritional status and usual diet intake of pre-school children between the ages of (3-5) years and its health effect on low income families in district Faisalabad also observed. The adverse effects of nutrition status are also observed in term of growth, development, health, malnutrition and obesity. Multistage sampling technique used for collecting data from City Faisalabad. First of all two towns selected from 8 towns of district Faisalabad through randomly sampling technique. Then two Union Councils selected from each Town through randomization process. Four parishes (Ghazi-pura, Ashraf-Abad, Matoo-pura, and new green town) were selected purposively. A sample size of 140 respondents used to collect data from mother to access the nutrition status of preschool children 3-5 from low income families through purposive random sampling technique. The data were obtained from the questionnaires analyzed using Statistical Package for Social Sciences (SPSS). The result showed that stunned children, wasted children, and under-weight children was measured. The negative effect of poor nutrition leads to children death and poor maternal health. Mostly parents were illiterate and also they did not have any nutritional knowledge and information. Large family size increase family expenditures that are hurdle in fulfilling food storage and deficiency. There is need to educate parents through lady worker visit, seminar and media campaign to know about healthy food pattern.
Keywords: Food Security, Nutritional Food, Preschool Children`s Health Status and Malnourishment.
Introduction
The recent decades showed a rapid change in dietary pattern. The modification in dietary pattern and change in food system are due to population growth, urbanization, and globalization and batter living standard. The stage of nutrition mentioned a   decreasing trend shift from traditional food vegetables, fruits to meat, milk and processed food that have high sugar, facts and oil (Ambler Edwards et al, 2009).

Different countries in the world are going through different stages of nutrition transition. Mostly countries face problems of food insecurity and undernutition as well as overnutition and chronic diseases problems. There is a need of investment in applied research to find out effective and efficient ways for improving healthy lifestyles (Kennedy, 2005).

Mother s education is an important aspect for children s health. If mother have high maternal education then there will be lowest children malnutrition. She will share awareness for health precaution and implementing family resource for the betterment of children. Father s education is also key indicator for child health. Mostly father earn for his family and decide what to do in what time. That is why the betterment of nutrition is associated with father s education (Rahman, 2009).
Parent’s stance on preferred foods can affect the kinds of foods offered to children and their availability. For example, Parents fondness for vegetables can be a barrier for children with health, whose parents dislike healthy food and   prefer junk food. Another influential factor is the kind of food accessible in children s home (O'Dea, 2003).
Numerous studies have time to name as a perceived barrier to healthy foods, while increasing the consumption of fast food and the downward trend of home cooked food (Hearst et al., 2012). Parents accepted that the preparation of meal looks difficult after school and work activities. Those parents who are more educated did overcome this constrains by planning and managing their daily routine. The planning management and skill is to make food in quick time leads to the selection of healthy foods (Morin et al., 2013).
Nutritional education programs should be produced highlighting the parents of the entire barrier. These programs should give the concept of good parenting with quick work. To tackle social and environmental pressure, parents must need to build skill which accerlate the plan of healthy diet in limited time and at low cost. During preschool time, the rate of physical growth is very slow than the rate of physical growth of new born baby. Good physical growth leads to steady increase in height and weight. The secret of good physical growth is the fulfilling nutrients need of body (Ahmed Nazrin, 2012).
Breast feeding has benefits for both mother and child. It provides good nutritional foundation for babies and strengthens the interaction between mother and child. During the first six months breastfeeding baby gets enough nutrients for growth and development unlike vitamin D is necessary to prevent dyes-function mineral intake (Käypähoito 2013).
The major nutrients essential for proper growth are often of major concern in developing countries are carbohydrates, proteins iron, zinc, iodine, calcium, vitamin B12 and vitamin A, which are acquired from a number of foods that make up the diet. These nutrients are also of low bioavailability and poor quality especially in cereal based diets. Increasing the consumption of animal products improves the amount and bioavailability of micronutrients (Bentley et al., 2000).
Diet is related to external factors like culture, financial security, and physical location. Some cultures have very specific dietary habits that may include a wide range of foods while some people may be reliant on seasonal food items due to where they live. Diets in these areas can become monotonous and pose difficulty when assessing serum levels of micronutrients. This is because of the amount of micronutrients being present in those food items or the bioavailability of micronutrients being concentrated within certain foods (Winichagoon, 2008).

Zinc is a trace mineral that a function in gene expression and essential cell processes, i.e. development and replication. While the specific indicators of zinc deficiency are still being debated in the medical world, it has been described by stature, hypo-gonadism, impaired immune-function, skin-disorders, cognitive-dysfunction and anorexia (Caulfield and Black, 2011).
 Objective
The main objectives of this research are;
  • To investigate the usual preschooler children dietary intake
  • To measure the body mass index for nutritional status and
  • To identifying the effect of malnutrition and mothers unbalanced diet on children s health status.

MATERIALS AND METHODS
Study Area
The study site selected for this research is urban area of district Faisalabad purposively. Two towns were selected from 8 towns of district Faisalabad randomly. Then two City Councils were selected randomly from two towns. Then four paishes (Ghazi-pura, Ashraf-Abad, Matoo-pura, and new green town) were selected randomly from each city council.
Target population
The target population was children aged 3-5 preschool children from low income families.
Sample Size
Sample can be defined as accurate envoy of the population, which has all the characteristics of preferred population. 140 respondents (35 from each parish) were selected randomly from the study area.
Data collection:
Construction of data collection tool
Social science deals with human nature, Feelings, emotions and minds of human being. To study all these factors it was compulsory that data collection tool was very accurate and reliable. Interview schedule was prepared with open and close ended questions to collect the data from respondents. It was structured to get all the required information from the respondents.
Interviewing the respondents:
Interview was conducted from respondents to collect facts.  The investigator himself interviewed each respondent to make sure unbiased response and then rechecked each questionnaire for accuracy and uniformity because it was very difficult to approach the same respondent at any subsequent stage.
Analyzing of data:
Collected data was analyzed using the Statistical Package for Social Sciences. Descriptive statistics, including frequencies, percentages, means and standard deviations, were used to summarize different variables. Data was interpreted with the help of a computer software i.e. statistical package for social sciences.
RESULTS AND DISCUSSION

Chi-Square Value = 0.05                  df 3         P value = +1.00
Table 10 shows that there is a relationship between parents income and nutrition status. The value of chi-square are found to be significant at 0.05 level of significant and Gamma value also found to be significant  at   +1.00 which implies that there is a strong positive association between two attributes.
Table.11
The nutrition status is independent variable according to mothers education as a dependent variable.
Association between mother’s education and nutrition status
Ho:  Independence
H1:  Association

The table 11 shows that there is a relationship between  mother educational level of the nutrition status. The value of chi-square are found to be significant at 0.05 level of significant and Gamma value also found to be significant  at   +1.00 which implies that there is a strong positive association between two attributes.
Chi-Square Value = 0.05                  df 3         P value = +1.00
Conclusions
It was showed that many children were underweight, stunned children and wasted children. The poor nutrition has a deep impact on the mother and child health. Children went towards death because of malnutrition and poor nutrition. Majority of the parent were illiterate and also were blank from nutritional knowledge and information. They did not know about what are calories, vitamin and minerals and what are daily requirements of calories of the children? High family size lead to high family expenditures as well as majority of families did not able to save money. Low Income is main barrier in purchasing food. The children`s diet were relayed on the staple food mainly because parents afford it only. Majority of the household used water of piped into dwelling also did not treat water for drinking. In this way many of common disease attack. Children need balanced diet including micronutrients (vitamin, minerals) and macronutrients (protein, fiber, fates, carbohydrate) for proper growth and development but the food deficiency have been seen. Mothers did conscious about their eating pattern timing like breakfast, lunch, dinner but they did not eat variety of food. Only staple food is not enough in diet. Mother needs more vitamin, minerals and fiber. Some parents have nutritional knowledge but they did able to put nutritional knowledge into action because of cost, media, parents attitude towards preferred food and children attitude towards specific food. There is need to educate parents through lady worker visit, seminar, media campaign to know about healthy food pattern. If there will be no tax on food items then common man from low income can purchase maximum food in less budget that may fulfill the food deficiency of the children.
ReferencesHYPERLINK
Ahmed, N. (2012). Dietary Practices and Nutritional Status of Pre–School Children of Sivasagar, Assam. International Journal of Computer Applica-tions in Engineering Sciences, Volume II issue III 2231-4946.
Ambler Edward, Anderson AS, Porteous LEG and Foster E (2009). The impact of a school-based nutrition education intervention on dietary intake and cognitive and attitudinal variables relating to fruits and vegetables. Public Health Nutr 8, 650–656.
Bentley T, Davis M, Resnicow K et al. (2000) Gimme 5 fruit, juice, and vegetables for fun and health: outcome evaluation. Health Educ Behav 27, 96–111.
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    Inaction of Ministry of Culture
     
    Miserably trapped between  is lagging behind in the promotion of the culture and art for which the ministry was created. The Parliamentary Standing Committee on Transport, Tourism and Culture in its recent reports noted that the Ministry of Culture's lack of seriousness, improper planning and unwillingness to change its ways has costed a lot to the culture and art. While reviewing the Ministry's demand for grants (2012-13), the committee found that the ministry has been inactive and inefficient in spending the allotted fund for the culture. Of the Rs. 805 crore sanctioned last year, only about Rs. 570 crore was used. This has clearly undermines the demand for more government spending on cultural activities. It should be noted that only 0.16 per cent of the total Eleventh Plan allocation was allocated for the ministry of culture.
    There is now a need for comprehensive review of the whole Ministry of the Culture and its working so that a more realistic target oriented planning is done to achieve the true objective of the ministry for the upkeep and promotion of culture. The appointment of professional and experts of the field is not done on time and this surely adds fuels to the fire of degrading condition of the ministry and its working.
    Cultural events are hardly organised by the Ministry to promote the dwindling rare arts and cultures of the tribal and rural areas. In Delhi, there is a Kathputali colony where artists live in a very pathetic condition without getting anything from the government and the neglect of the performing artists will surely impact the tourism. The relation of tourism and culture is strong and must be harnessed.
    Hope the Ministry will pay heed and take the required remedial actions.
 
 
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